<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>12
<FILENAME>ex23p2.txt
<DESCRIPTION>CONSENT OF EXPERT
<TEXT>
<PAGE>

                                                                [ANDERSEN logo]




EXHIBIT 23.2

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


Hawaiian Natural Water Company, Inc.

As independent public accountants, we hereby consent to the use in this
registration statement (File No. ______) of our report dated April 13, 2001
included herein and to all references to our Firm included in this registration
statement.


/s/ Arthur Andersen LLP
Honolulu, Hawaii
October 4, 2001


</TEXT>
</DOCUMENT>
